Public Benevolent Institutions (PBIs) are a class of charity which are entitled to access a Fringe Benefits Tax (FBT) Concession. In this paper, the authors explore the history of this concession and how it has evolved since its introduction. The paper also identifies barriers which inhibit access to the FBT Concession by employees of PBI charities, as well as offering some suggestions, at both a policy level and practice, to address these barriers.